26 U.S.C. § 187
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
26 U.S.C. § 187
Section, added Pub. L. 91-172, title VII, §707(a), Dec. 30, 1969, 83 Stat. 674; amended Pub. L. 93-625, §3(d), Jan. 3, 1975, 88 Stat. 2109, provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term "certified coal mine safety equipment", and special rules applicable to the amortization deduction.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEALRepeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455 set out as an Effective Date of 1976 Amendment note under section 2 of this title.